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Town of Oro Valley
Water Utility Commission
Water Rates Analysis Report
June 6, 2007
TOWN OF ORO VALLEY
WATER UTILITY COMMISSION
WATER RATES ANALYSIS REPORT
JUNE 69 2007
ORO VALLEY TOWN COUNCIL
Paul Loomis, Mayor
Helen Dankwerth, Vice Mayor
Paula Abbott, Council Member
K.C. Carter, Council Member
Barry Gillaspie, Council Member
Al Kunisch, Council Member
Terry Parish, Council Member
ORO VALLEY WATER UTILITY COMMISSION
Dave Powell, Chair
Winston Tustison, Vice Chair
George Calabro, Member
Brent Egbert, Member
John Hoffmann, Member
Elizabeth Shapiro, Member
Harold Vaubel, Member
TOWN STAFF
David Andrews, Town Manager
Jerene Watson, Assistant Town Manager
Philip C. Saletta, P.E., Water Utility Director
Shirley Seng, Water Utility Administrator
TABLE OF CONTENTS
SECTION TITLE PAGE
List of Acronyms
i
Index of Appendices
11
Executive Summary
1
Introduction
3
Enterprise Fund
4
Alternative Water Resource Development Impact Fee Fund
6
Potable Water System Development Impact Fee Fund
8
Preferred Financial Scenario
9
Recommendation on Water Rates, Fees & Charges
11
Alternate Financial Scenario
13
Conclusion
14
Appendices
LIST OF ACRONYMS
LIST OF ACRONYMS USED IN THIS REPORT
AF
Acre Feet
AWRDIF
Alternative Water Resource Development Impact Fee
AWWA
American Water Works Association
CAGRD
Central Arizona Groundwater Replenishment District
CAP
Central Arizona Pro j ect
COLA
Cost Of Living Allowance
CY
Calendar Year
EDU
Equivalent Dwelling Unit
FTE
Full Time Employee
FY
Fiscal Year
GPCD
Gallons Per Capita Per Day
GPF
Groundwater Preservation Fee
LTS
Long Term Storage Credits
O&M
Operating and Maintenance
PWSDIF
Potable Water System Development Impact Fee
WIFA
Water Infrastructure Finance Authority
INDEX OF APPENDICES
APPENDIX
A. Opinion on Rates Analysis
Red Oak Consulting
B. Assumptions for Preferred Financial Scenario
B-1 Enterprise Fund
B-3 Alternative Water Resource Development Impact Fee Fund
B-4 Potable Water System Development Impact Fee Fund
C. Preferred Financial Scenario
C-1 Enterprise Fund
JC-3 Alternative Water Resource Development Impact Fee Fund
C-4 Potable Water System Development Impact Fee Fund
GS Summary of all Funds
JD. Rate Schedules &Tables for Bill Comparisons for Preferred Financial Scenario
D-1 Potable Water Rates
D-2 Reclaimed Water Rates
D-3 Tables for Bill Comparisons by Meter Size
E. Alternate Financial Scenario
E-1 Assumptions for Alternate Financial Scenario
E-5 Proforma: Enterprise Fund
E-7 Proforma: Alternative Water Resource Development Impact Fee Fund
E-8 Proforma: Potable Water System Development Impact Fee Fund
E-9 Proforma: Summary of all Funds
E-11 Water Rate Schedules for Alternate Financial Scenario
E-13 Table for Bill Comparisons by Meter Size for Alternate Financial Scenario
III
TOWN OF ORO VALLEY
WATER UTILITY COMMISSION
WATER RATES ANALYSIS REPORT
I
JUNE 6, 2007
EXECUTIVE SUMMARY
The functions and duties of the Oro Valley Water Utility Commission include reviewing and
developing recommendations for water revenue requirements, water rates and fee structures.
The Commission annually evaluates staff recommendations based on a rates analysis to
assure the recommendations meet Town policies and bond covenants.
The Utility has based its financial analysis on the American Water Works Association
(AWWA) Cash Needs Approach. The AWWA is the largest national organization that
develops water and wastewater policies, specifications and rate setting guidelines accepted
by both government -owned and private water and wastewater utilities worldwide.
This Water Rates Analysis Report contains detailed information on the three funds that
comprise the Oro Valley Water Utility:
• Enterprise Fund
• Alternative Water Resource Development Impact Fee Fund
• Potable Water System Development Impact Fee Fund
Each fund is individually analyzed with regard to revenue and revenue requirements.
The Preferred Financial Scenario includes five year projections for each fund. This allows
the Utility to evaluate the impact of future costs and the revenue sources that will be required
to meet those costs. Based on the data contained within the Preferred Financial Scenario, the
Water Utility Commission has made recommendations on water rates and impact fees that
the Utility will assess in FY 2007-08. Those recommendations are as follows:
• Restructure the existing 3-Tier rate design to a 4-Tier rate design for the potable water
rates.
• The base rates remain the same for both the potable and reclaimed water rates with
the exception of the 8 inch meter. The base rate for the 8 inch meter is proposed to
decrease from $1,325.00 to $1,060.00. This reduction is so base rates for all meter
sizes conform to generally accepted rate setting practices.
• The commodity rates for the existing 3 tiers remain the same for both the potable and
reclaimed water rates.
• Establish the 41h tier commodity rate at $5.00 per 1,000 gallons.
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• The water use contained within each tier is proposed to decrease to further encourage
water conservation.
• The construction water rate will increase from $4.76 to $6.00 per 1,000 gallons and
will be $1.00 greater than the highest tiered rate.
• Increase the Groundwater Preservation Fee by $0.15, from $0.25 to $0.40 per 1,000
gallons for the potable water customers.
• Increase the Groundwater Preservation Fee by $0.04, from $0.21 to $0.25 per 1,000
rj gallons for the reclaimed water customers.
J
The Water Rates Analysis Report also includes an Alternate Financial Scenario for the
Council's consideration. The Alternate Financial Scenario incorporates the same basic
assumptions as the Preferred Financial Scenario; however, the revenue is generated by the
existing 3-Tier rate structure with no changes in the base rates or in the amount of water
contained within each tier.
The Utility employed Red Oak Consulting, a division of Malcolm Pirnie, Inc., to review this
Rate Analysis and provide an opinion on the reasonableness and consistency of the
assumptions contained within the analysis. They verified the calculations, tested the
consistency of underlying assumptions and calculation methods, and reviewed the
consistency of the results with the Utility's current financial position and recent cash flow.
Their professional opinion may be found in Appendix A.
JThe Commission presents this Rates Analysis Report for the review and consideration of the
Mayor and Council. The Commission is available to discuss this report in greater detail at a
joint study session or other appropriate forum. The Oro Valley Water Utility Commission is
Jproud to serve the Town of Oro Valley, it citizens and the customers of its water utility. The
Commission extends their appreciation to the Mayor and Council for their consideration and
guidance and looks forward to their continued direction.
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TOWN OF ORO VALLEY
WATER UTILITY COMMISSION
WATER RATES ANALYSIS REPORT
JUNE 69 2007
INTRODUCTION
The Oro Valley Water Utility was established as a self-supporting enterprise of the Town.
The Utility is comprised of three separate funds, each being established for a specific
purpose:
• Enterprise Fund
• Alternative Water Resource Development Impact Fee Fund
"� • Potable Water System Development Impact Fee Fund
The Enterprise Fund is the operating fund for the Utility. Revenue for this fund includes
water sales, interest income, service fees and miscellaneous charges. The expenditures
managed from this fund include personnel, operations and maintenance for both potable and
reclaimed water systems, capital costs for existing potable water system improvements and
related debt service.
The Alternative Water Resource Development Impact Fee Fund was established in 1996 to
account for and manage capital expenditures related to alternative water resources including
reclaimed water and Central Arizona Project (CAP) water. Expenditures include acquisition
of water rights required for growth and debt service for capital costs to deliver reclaimed
water and CAP water to the Town. Revenue for this fund is received from impact fees
collected at the time water meters are purchased and from interest income. Additionally, the
Groundwater Preservation Fees, which are collected through the Enterprise Fund, are
contributed to the Alternative Water Resource Development Impact Fee Fund to assist with
debt service.
The Potable Water System Development Impact Fee Fund was established in 1996 to
account for and manage capital expenditures related to expansion or growth -related potable
water capital projects and related debt service. These projects include wells, pump stations,
reservoirs and mains for the potable water system. Revenue for this fund is received from
impact fees collected at the time water meters are purchased and from interest income.
The revenue and expenditures of all three funds are combined primarily to determine if the
Utility meets the debt service coverage requirement established in the Mayor and Council
Water Policies and the 2003 Bond Covenants. Otherwise, each fund is independent with
regard to revenue and expenses. The revenue from the individual funds may not be
consolidated nor used for any purpose other than for which they were originally established.
Each fund is addressed in more detail in the report.
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ENTERPRISE FUND
REVENUE
The Enterprise Fund is projected to have a cash balance of $8 million at the beginning of FY
2007-08. Enterprise funds may be used for operating costs including personnel, operations
and maintenance, capital improvements for the existing potable water system and debt
service. Water sales revenues are estimated to meet the FY 2006-07 projections. Revenue
- from other service fees and charges is estimated to exceed the budgeted projections by
$83,400. Interest income will not meet the budgeted projections as a result of the temporary
transfer of funds to the Alternative Water Resource Development Impact Fee Fund
(AWRDIF). All Groundwater Preservation Fees are transferred to the AWRDIF Fund to
help repay debt on the reclaimed water system and are not included in the revenue
comparison of the Enterprise Fund. The following table provides the Utility's budgeted
revenue compared to the estimated revenue for FY 2006-07:
Revenue Source
FY 2006-2007
Budget
FY 2006-2007
Estimated
Difference
Increase (Decrease)
Water Sales
S 1096589500
S 1096759300
S 169800
Service Fees/Charges
S 4679500
S 5509900
S 839400
Interest Income
S 3009000
S 2009000
($1009000)
Total
S 1194269000
$ 1194269200
$ 200
Revenues projected for FY 2007-08 were based on anticipated annual growth in the customer
base of 320 single family residential customers and water consumption patterns similar to
calendar year (CY) 2006. The following table indicates the amount of water sales revenue
that would be realized with the existing rate structure and no water rate increase:
FY 2006-2007
Revenue Estimate
FY 2007-2008
Revenue Projection
Difference
Increase (Decrease)
$1096759300
$109825,190
$1499890
Under the existing rate structure, the projected revenue increase would be received from
growth. In 2006, the single family residential gallons per capita per day (GPCD) water use
declined by 2 GPCD to 106 GPCD. This reduction in water use should have minimal impact
on future water revenues.
REVENUE REQUIREMENTS
Because of the timing of the preparation of this report relative to the Town's budgeting
process, the Commission recognizes that both the projected revenues and the projected
expenses may need to be revised. The amounts shown below and used in the financial
analysis may differ slightly from those included in the Department Budget Request and the
Manager's Budget Review because of the availability of more recent and reliable
information. The Commission understands that Oro Valley Water Utility Staff, the Town
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Manager and the Mayor and Council will adjust expenses to fit the final estimate of revenues
based on the action of Council on the rate structure for FY 2007-08.
The following table is a comparative summary of operating expenses for the Water Utility
Enterprise Fund. Budgeted amounts for FY 2006-07 are compared to the projected expenses
for FY 2007-08 used in the financial analysis:
OVWU
Expenditures
FY 2006-2007
Budget
FY 2007-2008
Projections
Change
Increase(Decrease)
Personnel
S
291789532
S
295599954
$
3819422
-O&M
$
298719307
$
396429450
$
7719143
CAP Capital Costs
$
1519830
$
2169405
$
649575
CAP Recharge
$
2649500
S
2379500
($
279000)
CAGRD
$
4299500
$
190129000
$
5829500
Capital Outlay
S
499239000
$
693129040
$ 193899040
Debt Service
$
397409372
S
391609766
($
5799606)
Totals
$1495599041
$1791419115
$
295829074
Projected personnel costs include the addition of 4 full time employees (FTEs). All of the
proposed FTEs would be assigned to field operations. Personnel costs also include a
proposed 5%COLA increase effective at the beginning of FY 2007-08 and reclassification of
six existing employees.
The projected operations and maintenance costs include the O&M costs for both the potable
water system and the reclaimed water system. Along with other departments within the
Town, the Utility will be relocating its offices away from the Town Hall campus. Therefore,
in addition to the traditional O&M costs, the projected expenses include relocation expenses
for the Utility and increased office rent. With the exception of extraordinary and/or one-time
expenditures, O&M costs were projected to have inflationary increases of 3 % annually.
The projected increase in Central Arizona Project (CAP) water capital charges are a result of
the acquisition of an additional 3,557 acre feet (AF) of CAP water. Capital repayment costs
associated with the reallocation of 3,557 AF of CAP water will be included in the AWRDIF
Fund and will be discussed in that section of the report.
The projected decrease in CAP recharge costs is due to a decrease in the amount of water that
will be recharged at the Kai Farms Groundwater Water Savings Facility. In FY 2006-07 the
Utility recharged approximately 4,000 AF of CAP water. In FY 2007-08, the Utility is
proposing to recharge 2,500 AF.
The projected increase in costs for the Central Arizona Groundwater Replenishment District
(CAGRD) is a result of the Utility's plan to minimize the amount of water that will be
deducted from the Groundwater Allowance Account by reporting excess groundwater
withdrawals in a greater amount than is required. The Utility will use Long Term Storage
(LTS) credits to offset a portion of the costs charged by the CAGRD. This process is
discussed in more detail in the 2007 Water Utility Commission Annual Report.
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Projected capital projects for existing system improvements in FY 2007-08 include
equipping a new well, electrical upgrades to an existing well, completion of the design of a
2.2 million gallon reservoir, drainage improvements at an existing booster station,
completion of water main projects already in progress and construction of a water main
replacement project, machinery, equipment and vehicles. In addition $1,600,000 has been
set aside to help fund the construction of the Municipal Operations Center.
Projected debt service will decrease resulting from refinancing existing bonds with the 2007
Bond Refunding Issue. The Utility's portion of the net present value of the savings realized
from this refinancing is estimated at $926,800. This savings has been a significant factor in
minimizing the proposed increases to the water rates.
Projected expenditures in the Enterprise Fund are proposed to be funded with revenue
generated from water rates, fees, charges, cash reserves and interest income.
ALTERNATIVE WATER RESOURCE DEVELOPMENT IMPACT FEE FUND
REVENUE
The Alternative Water Resource Development Impact Fee Fund (AWRDIF) is projected to
have a cash balance of $1 million at the beginning of FY 2006-07. Pursuant to Ordinance No.
(0) 96-43, AWRDIF funds may be used for capital expenditures related to alternative water
resources including reclaimed water and CAP water. The revenue sources for the AWRDIF
Fund are from impact fees collected when a water meter is purchased and from interest
earned on cash balances. The Groundwater Preservation Fees (GPF) collected through the
J Enterprise Fund are transferred to the AWRDIF Fund to help repay outstanding debt. The
following table provides the budgeted revenue compared to the estimated revenue for FY
2006-07:
Revenue Source
FY 2006-2007
Budget
FY 2006-2007
Estimated
Difference
Increase(Decrease)
Impact Fees
S
1539000
S 1519500
($
19500 )
GPF
$
8329300
$ 6819000
1519300 )
Interest Income
$
259000
$ 2439000
S
2189000
WIFA Grant
$
0
$ 359000
$
359000
Transfer from Enterprise
S
0
$ 194109000
$
194109000
Total
$
190109300
$ 295209500
$
195109200
Revenues were projected for FY 2007-08 were based on anticipated annual growth in the
customer base of 320 new connections or 400 Equivalent Dwelling Units (EDUs). An EDU
is equivalent to one single family residence. For impact fee projections, the Utility converts
the estimated new connections to EDUs at a ratio of 1.25 EDUs to 1 new connection based
on ten year historical trends. To be conservative, the GPF is assumed to increase based on
the water use of 320 new single family residences.
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The following table indicates the amount of impact fee revenue and GPF that would be
realized with no impact fee or GPF increases:
FY 2006-2007
Revenue Estimate
FY 2007-2008
Revenue Projection
Difference
Increase(Decrease)
$8329500
$9269021
$ 939521
REVENUE REQUIREMENTS
The AWRDIF Fund was allocated a portion of the Series 2003 Bond proceeds to finance
construction for the first phase of the reclaimed water system. The second phase of the
reclaimed water system will be financed in FY 2007-08 by a loan through the Water
Infrastructure Finance Authority of Arizona (WIFA).
It is proposed that the acquisition of 3,557 AF of CAP water rights in FY 2007-08 will be
funded through the AWRDIF Fund. This additional water will be necessary to meet the
demands of future customers and as such will be paid from this Fund.
The following table is a comparative summary of expenditures for the AWRDIF Fund.
Budgeted amounts for FY 2006-07 are compared to the projected expenses for FY 2007-08
used in the financial analysis:
Expenditures
FY 2006-2007
Budget
FY 2007-2008
Projections
Change
Increase(Decrease)
Professional Services
S 479500
S 359500
(S 129000 )
Capital Improvements
$597939950
$596509000
(S 1439950 )
Debt Service
S 8789542
S 195779118
S 6989576
Total
$697199992
$ 792629618
$ 5429626
The professional services are expenses incurred for renewable water studies including the
Lower Santa Cruz Managed Recharge Project and the CAP water pilot study for treatment
techniques (slow sand filtration and reverse osmosis). The projected decrease in
expenditures is a result of moving the Big Wash and Canada Del Oro recharge project to the
Enterprise Fund. This was done because natural recharge is more appropriately studied
under the Water Resource Management Program within the Enterprise Fund.
The capital improvements in FY 2006-07 represent the design and construction of the second
phase of the reclaimed water system. The project will not be constructed within FY 2006-07
therefore the costs will be carried forward into FY 2007-08.
The increase in debt service is attributed to the Utility incurring additional debt to finance the
second phase of the reclaimed water system. The repayment schedule for phase one was
provided by the bond underwriters. The repayment schedule for the phase two WIFA loan
was estimated by Utility Staff.
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Projected expenditures in the AWRDIF Fund are proposed to be funded with WIFA loan
proceeds, revenue generated from impact fees, groundwater preservation fees and interest
income.
POTABLE WATER SYSTEM DEVELOPMENT IMPACT FEE FUND
J REVENUE
The Potable Water System Development Impact Fee Fund (PWSDIF) is projected to have a
cash balance of $9.8 million at the beginning of FY 2007-08. The PWSDIF Fund was
^� allocated a portion of the Series 2003 Bond proceeds to finance construction of growth -
related potable water system improvements and the refinancing of the Series 2000 Bond
issue. Revisions to the capital improvement plan have left sufficient bond proceeds available
to construct the needed improvements from FY 2007-08 through FY 2008-09.
Improvements after this time will be paid for with cash.
The revenue sources for the PWSDIF Fund are from impact fees collected when a water
J meter is purchased and from interest earned on cash balances. The following table provides
the budgeted revenue compared to the estimated revenue for FY 2006-07:
1
Revenue Source
FY 2006-2007
Budget
FY 2006-2007
Estimated
Difference
Increase(Decrease)
Impact Fees
S 190849700
S 9529200
(S 1329500 )
Interest Income
S 259000
$ 4119000
S 3869000
Total
$ 191099700
$ 193639200
$ 2539500
Revenues were projected for FY 2007-08 based on anticipated annual growth in the customer
base of 320 new connections or 400 Equivalent Dwelling Units (EDUs). An EDU is
equivalent to one single family residence. For impact fee projections, the Utility converts the
estimated new connections to EDUs at a ratio of 1.25 EDUs to 1 new connection base on ten
year historical trends. The following table indicates the amount of impact fee revenue that
would be realized with no impact fee increases:
FY 2006-2007
Revenue Estimate
FY 2007-2008
Revenue Projection
Difference
Increase(Decrease)
$ 952,200
$ 947,500
($ 49700)
REVENUE REQUIREMENTS
Growth -related potable water system improvements are managed through the PWSDIF Fund.
These improvements include new potable water reservoirs, pump stations, water mains and
wells that are required to meet the demands of new customers. The following table is a
comparative summary of expenditures for the PWSDIF Fund.
d. Budgeted amounts for FY
2006-07 are compared to the projected expenses for FY 2007-08 used in the financial
analysis:
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Expenditures
FY 2006-2007
Budget
FY 2007-2008
Projections
Change
Increase(Decrease)
Capital Improvements
$ 290159000
$ 195709000
($ 4459000 )
Debt Service
$ 6339794
$ 6319920
( $ 19874 )
Total
$ 296489794
$ 292019920
($ 4469874 )
The capital improvements for FY 2007-08 include a 500,000 gallon reservoir and the related
water main. This reservoir will provide fire flow capacity and peak day demands for future
customers in the Stone Canyon service area.
The debt service payments are pursuant to the repayment schedule provided by the bond
underwriters.
Projected expenditures in the PWSDIF Fund are proposed to be funded with cash reserves,
revenue generated from impact fees and interest income.
PREFERRED FINANCIAL SCENARIO
Prior to developing financial forecasts, financial considerations were evaluated relating to
significant short and long term capital expenditures, the Utility's existing cash reserves,
existing outstanding debt, proposed future debt and the related debt service payments. To
arrive at a Preferred Financial Scenario, the goals of the Commission were to ensure that all
existing rate setting policies were met, cash reserves were utilized to minimize future debt
and proposed rate increases would not result in rate shock. The Commission's finance
subcommittee and Utility Staff evaluated numerous financial scenarios prior to forwarding a
recommendation to the Commission.
With regard to the Preferred Financial Scenario, the following are key assumptions used to
develop the financial projections. The entire set of assumptions may be found in Appendix
Be
• Annual growth is estimated at 320 new connections annually which equates to 400
EDUs.
• The Utility will use cash reserves to fund existing system capital improvements in FY
2007-08.
• The Utility will finance future existing system capital improvements beginning in FY
2008-09.
• The Utility will not need to finance future growth related capital improvements if the
proposed impact fees are adopted.
• The El Conquistador Golf Courses (36 holes) will be removed from groundwater in
July 2008.
• Debt service for CAP water development begins in FY 2010-11. Annual debt service
of $3.9 million is based on approximately $60 million which includes the project
construction costs, debt service reserve and bond issuance costs.
• Funds have been set aside to help reduce the amount that would be financed to
construct the Municipal Operations Center. The amount of $1,600,000 has been
included as a capital expenditure in FY 2007-08 to account for the "set aside".
• Debt service for the Municipal Operations Center begins in FY 08-09.
• Projected operating costs in FY 2007-08 are the same as the Utility's budget request.
Future years include 3 % annual inflation after one time expenditures have been
deducted.
• The Potable Water System Development Impact Fee is proposed to increase by $793,
from $1,774 to $2,567 for a 5/8" water meter. The proposed fees increase based on
meter size and user classification.
• The Alternative Water Resource Development Impact Fee is proposed to increase by
$1,771, from $300 to $2,061 for a 5/8" water meter. This increase would represent
the first of three incremental increases. The subsequent increases would occur in the
next two years as follows: in FY 2008-09 an increase of $1,560, from $2,061 to
$3,621 and in FY 2009-10 an increase of $1,561 from $3,621 to $5,182. The
proposed fees increase based on meter size and user classification.
Analysis of the Preferred Financial Scenario indicates that the Enterprise Fund can utilize
cash reserves to finance the proposed existing system capital improvements for FY 2007-08
but will need to finance future improvements. When the Utility assumes more debt, the
water rates must increase in order to maintain the minimum debt service coverage
requirement of 1.30. The Preferred Financial Scenario proposes new debt for the Enterprise
Fund in FY 2008-09 and FY 2009-10. The projected rate increases begin in FY 2008-09 at
3% followed by 6%, 8% and 12% for the following three years. The capital costs to
construct the CAP water delivery system will be funded with revenue derived from
Groundwater Preservations Fees and Alternative Water Resource Development Impact Fees.
However, an analysis will need to be performed to identify operating and maintenance costs
that direct delivery of CAP water will have on ratepayers.
The financial projections detailed in the Preferred Financial Scenario for the AWRDIF Fund
include assumptions that the second phase of the reclaimed water system will be constructed
in FY 2007-08 and will be financed with a loan from the Water Infrastructure Finance
Authority of Arizona (WIFA). It is also assumed that repayment of capital costs for the
reallocation of 3,557 AF of CAP water will be funded through the AWRDIF Fund.
Payments for the reallocation begin in FY 2007-08 and continue for the next four years.
Construction of the CAP water delivery system will be managed through the AWRDIF Fund.
It is estimated that debt service for this project will begin in FY 2010-11. To meet the
revenue requirements of this Fund, it has been assumed that the Groundwater Preservation
Fees will increase annually for the five year projection period and that the Alternative Water
Resource Development Impact Fees will increase over a three year period beginning in FY
2007-08 as proposed in the AWRDIF Analysis completed by Red Oak Consulting.
The financial projections detailed in the Preferred Financial Scenario for the PWSDIF Fund
include assumptions for growth related capital improvements as detailed in the Potable
Water System Master Plan adopted by the Town Council in 2006. Projects have been
delayed over the last several years for reasons beyond the Utility's control. As such, there
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are 2003 bond proceeds remaining to fund the capital improvements for FY 2007-08 and FY
2008-09. It has been assumed that the Potable Water System Development Impact Fees will
be increased in FY 2007-08 as proposed in the PWSDIF Analysis completed by Red Oak
Consulting. Given this assumption, all future capital improvements will be financed with
cash reserves.
The projections for the Enterprise Fund, AWRDIF Fund and the PWSDIF Fund were
combined to evaluate the overall debt service coverage and total cash balances at the end of
each fiscal year. Analysis indicates that, under the Preferred Financial Scenario, the Utility
will meet the debt service coverage requirement established by the Mayor and Council Water
Polices and the Series 2003 Bond Covenants for all five years. Proformas for the Preferred
Financial Scenario may be found in Appendix C.
RECOMMENDATION ON WATER RATES, FEES & CHARGES
After reviewing the analysis of the three Funds and their respective revenue requirements for
the next five years, the Water Utility Commission is recommending:
• The base rates remain the same for both the potable and reclaimed water rates with
the exception of the 8 inch meter. The base rate for the 8 inch meter is proposed to
decrease from $1,325.00 to $1,060.00. This reduction will result in conformance of
base rates generally accepted rate setting practices.
• Restructure the existing 3-Tier rate design to a 4-Tier rate design for the potable water
rates.
• The commodity rates for the existing 3 tiers remain the same for the potable water
rates.
• Establish the Tier 4 commodity rate at $5.00 per 1,000 gallons.
• The water use contained within each tier is proposed to decrease to further encourage
water conservation.
• The commodity rates for reclaimed water remain the same with all water use charged
at the same rate.
• The construction water rate will increase from $4.76 to $6.00 per 1,000 gallons and
will be $1.00 greater than the highest tiered rate.
• Increase the Groundwater Preservation Fee by $0.15, from $0.25 to $0.40 per 1,000
gallons for the potable water customers.
• Increase the Groundwater Preservation Fee by $0.04, from $0.21 to $0.25 per 1,000
gallons for the reclaimed water customers.
The proposed reduction in water use contained in each tier will be phased in to conform with
generally accepted rate setting practices. This will minimize the impact to customers with
larger water meters. Additionally, the proposed change to the 4-Tier commodity rate
structure is an effort to further encourage water conservation. Given the extended drought
that the southwest has been experiencing, the Commission's recommendation on water rates
is an important conservation message. In order to minimize the increase in their water bills,
customers will have to reduce the amount of water used in a month. The base rate for an 8
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inch meter will be decreased to bring that specific base rate into conformance with generally
accepted rate setting practices. Base rates for the other meter sizes already conform to these
principles and are not proposed to change. There are no proposed increases to the
commodity rates for the first 3 tiers. The commodity rate for the fourth tier will be
established at $5.00 per 1,000 gallons of water used. The actual percent increase each
customer experiences will depend on how much water they use.
The proposed increase in the Groundwater Preservation Fees (GPF) will help repay the debt
on the reclaimed water system, the capital charges associated with the reallocation of 3,557
AF of CAP water and ultimately, repay the debt for the costs to construct the CAP water
delivery system. It is proposed that the GPF be increased gradually over a five year period.
In keeping with the Town Council's direction last year, the reclaimed water customers will
pay a reduced rate for the GPF.
The following table illustrates the proposed water rate changes for a single family
residential customer with a 5/8" x 3/4"water meter. Other water providers in the region
are included for comparison.
Water Provider
Monthly
Base Rate
Tier 1
Cost Per
1,000 Gals.
Tier 2
Cost Per
1,000 Gals.
Tier 3
Cost Per
1,000 Gals.
Tier 4
Cost Per
1,000 Gals.
Oro Valley Current
13.25
2.08
2.81
3.76
N/A
Oro Valley Proposed
13.25
2.08
2.81
3.76
5.00
Metro Water
12.94
2.06
3.23
4.07
5.42
Marana Water
14.00
2.15
3.00
3.90
4.80
Tucson Water
5.35
1.47
5.12
7.18
10.05
Oro Valley Water, Tucson Water and Metro Water no longer include water usage in their
base rates; however, Marana Water includes 1,000 gallons. Oro Valley, Metro and Marana
all base their rates on 1,000 gallons. Tucson Water's commodity rates are based on the use
of 100 cubic feet which is the equivalent of 748 gallons. To simplify the comparison, the
rates for Tucson Water have been converted to represent the charge for 1,000 gallons. A
table providing proposed rates for all Oro Valley Water Utility meter sizes may be found in
Appendix D.
Appendix D also contains tables that calculate the dollar increase and the percentage
increase that a customer would experience on a monthly bill under the proposed rates.
Monthly bill amounts are calculated in 1,000 gallon increments for the 5/8" x 3/4" meters
and a variety of increments for larger meter sizes.
For comparison purposes, the following table provides a calculation of a monthly bill
amount for a single family residential customer with a 5/8" x 3/4" meter for the water
utilities surrounding the Oro Valley Water Utility service area. Direct comparison of raw
base rates and commodity rates is less effective because of the varying rate structures of each
utility. A better comparison is to calculate the cost for specific consumption levels during a
summer month. Please note that these charges only reflect water use fees and specifically
- 12-
exclude taxes, Groundwater Preservation Fees and similar renewable water resource fees
charged by other water providers.
Water Utility
Cost for
7,000 Gallons
Cost for
10,000 Gallons
Cost for
25,000 Gallons
Cost for
40,000 Gallons
Oro Valley - Current
27.81
34.05
76.20
132.60
Oro Valle - Proposed
27.81
36.24
86.94
153.26
Metro Water
27.36
33.54
83.85
155.70
Marana Water
26.90
33.35
82.85
150.35
Tucson Water
15.65
20.06
97.48
223.15
A typical single family residential customer averages 10,000 gallons of water per month over
the course of one year. Based on this water use, they would experience an increase of $2.19
per month for water used and an increase of $1.50 for Groundwater Preservation Fees. The
total monthly increase for 10,000 gallons of water used in a month would be $3.69. Each
individual customer's percent increase will depend on the volume of water they use. Tables
that calculate the dollar increase and the percentage increase that a customer would
experience on a monthly bill under the proposed rates may be found in Appendix D.
No other adjustments to service fees and charges are necessary at this time; however, the
Commission recommends that the service fees and charges continue to be reviewed on an
annual basis.
ALTERNATE FINANCIAL SCENARIO
Appendix E presents an Alternate Financial Scenario to allow for a comparison with the
Preferred Financial Scenario. Both scenarios used identical assumptions for growth,
operating costs and debt service. The difference between the two scenarios is the rate
structure that will generate the needed revenue. The Preferred Financial Scenario contains a
4-Tier rate structure to strengthen the conservation message and to phase -in conformance to
generally accepted rate setting practices. The Alternate Financial Scenario contains the
existing 3 -Tier rate structure with no changes in the water use contained in each tier.
Comparison of the two scenarios reveals that future rate increases must be greater when
using the 3-Tier rate structure versus the 4-Tier rate structure. The Commission is
recommending no increase in the existing base rates or the existing commodity rates this
year. However, in future years, the projected increases for the Preferred Financial Scenario
would be 3 %, 6%, 8% and 12% over the next four years. The projected increases for the
Alternate Financial Scenario would be 4%, 8%, 10% and 12% over the next four years. The
revenue projections for both scenarios were conservative to allow for potential water
conservation.
- 13 -
APPENDIX A
Opinion on Rates Analysis
Red Oak Consulting
P A T H W A Y S T O L A S T I N G S 0 L U T 1 0 N S
• RE BDAK
• 00 •
CONSULTING
A DIVISION OF MALCOLM PIRNIE
May 9, 2007
Mr. Philip Saletta, PE
Water Utility Director
Oro Valley Water Utility
11000 N. La Canada Dr.
Oro Valley, AZ 85737
Re: Independent Review of Internal Rate Study
Dear Mr. Saletta:
Red Oak Consulting (Red Oak) is providing this letter to summarize our review of the Oro
Valley Water Utility's (the Utility) internal rate study. The Utility provided two cash flow
forecasts for our review (Scenario E and Scenario G) which are attached to this letter in their
original form. The forecasts include proposed rate increases and rate structure changes. We
understand that the Utility intends to present the forecasts and proposed rates to the Town
Council as the "Preferred Scenario" (Scenario E) and "Alternate Scenario" (Scenario G).
The forecasts will not be used for the purpose of issuing additional debt nor will they be
included in any Official Statement or used to support any financing.
JGENERAL
Red Oak reviewed the accompanying forecasted cash flows of the Utility for the fiscal years
(FY) ending June 30, 2008 through June 30, 2012 (the Forecast Period). Our review included
the following areas:
J• Assumptions underlying the analysis and consistency of the analysis with
underlying assumptions.
0 Revenues from proposed rates.
0 Comparison of projected results with results presented in the Comprehensive
Annual Financial Reports for FY ending June 30, 2003, 2004, 2005 and 2006.
0 Ability of the projected results to meet Utility bond covenant requirements.
• Ability of the projected results to meet Resolution No. (R) 05-09, Mayor and Town
Council Water Policies.
• Ability of proposed rate structure to meet generally accepted rate setting practices.
The forecasts provide for the financing of improvements to the Utility in accordance with the
Capital Improvement Program (the "CIP"). The forecasted cash flows illustrate the operating
costs, working capital needs and other financial requirements of the Utility, including the
debt service requirements associated with the Utility's Series 1996, 1999, 2001, 2003, 2005
• 100 Fillmore Street, Suite 200 • Denver, CO 80206 • T 303-316-6500 F 303-316-6599 • www.redoakconsulting.com
Mr. Philip Saletta, P.E.
Oro Valley Water Utility
May 9, 2007
Page 2of3
and 2007 Series Bonds and additional Bonds to be issued by the Utility during the Forecast
Period.
The estimated bond financing required for the Forecast Period includes any and all such costs
related to the improvements and the costs of issuance. Debt service on the anticipated senior
lien bonds is to be paid from revenues of the Utility.
The accompanying forecasted cash flows are based upon numerous assumptions made by
Utility management. Our review included analysis of the records and reports of the Utility
and inquiries of management regarding the assumptions employed in developing the
accompanying forecasted cash flows. The forecasted cash flows reflect the Utility's
expectations, based on present circumstances, of future conditions and their expected course
of action. Statements of financial position and results of operations are not presented as part
of this forecast.
The significant assumptions used in each cash flow forecast scenario are summarized for
each scenario in the accompanying "SUMMARY OF SIGNIFICANT FORECAST
ASSUMPTIONS". These assumptions are integral and essential to an understanding of the
financial forecast. Changes in these assumptions could materially affect the findings of our
review. Additionally, changes to the CIP used in the cash flow forecast, including the costs
of existing projects, may affect the annual debt service requirements projected in future
years.
EXCEPTIONS
Resolution No. (R) 05-09, "Town of Oro Valley Mayor and Town Council Water Policies"
states that "An annual average debt service coverage of 1.3 times or 130% shall be
maintained". While this document does not provide specific definition of debt service
coverage, it is Red Oak's understanding that this means Net Revenues (as defined in the
Series 2003 Bonds) in each Fiscal Year equal at least to 13 0% of the interest and principal for
all outstanding obligations, both senior and junior.
ADDITIONAL COMMENTS
It is important to note the relationship between the Utility's consumption blocks and the
forecasted cash flows. The American Water Works Association MI Manual of Water Supply
Practices "Principles of Water Rates, Fees, and Charges" acknowledges that "no standard
number or size of the blocks exists, nor is there a standard for how steeply the unit charges
for each of the blocks increase." Generally, however, increasing block consumption
thresholds change in proportion to the customer's meter capacity, expected consumption, or
other verifiable standard. Red Oak recommends that over time the Utility adjust its block
i
P A T H W A Y S T O L A S T I N G S O L U T I O N S ®�
s 0
• d
• • o
Mr. Philip Saletta, P.E.
Oro Valley Water Utility
May 9, 2007
Page 3 of 3
consumption thresholds (i.e., tiers) by meter size to reflect a proportionate relationship with
the meter capacity ratio, or other standard, as appropriate. Adjusting block consumption
thresholds may have a material positive or negative effect on future revenues. Red Oak
understands the Utility is evaluating additional scenarios that phase -in proportionate block
tiers, resulting in revenue adjustments in FY 2009-10 through FY 2011-12 when compared to
the scenarios attached herewith.
OPINION
In our opinion, with the exception of the items listed above, the Utility's proposed rate
structure meets generally accepted rate setting practices. Further, the accompanying forecasts
by Utility management and the underlying assumptions provide a reasonable basis for the
Utility's projections during the Forecast Period. However, there will usually be differences
between the forecasted and actual results because events and circumstances frequently do not
occur as expected and those differences may be material. Because of this, management
should update the forecast and its financial management plan on an annual basis or when
substantial changes in significant underlying assumptions occur, whichever is more frequent.
We have no responsibility to update this report for events and circumstances occurring after
the date of this report.
Very truly yours,
1 RED OAK CONSULTING
J A Division of Malcolm Pirnie, Inc.
J
1 Gallagher
1 Principal Consultant II
J
JAttachments: 4
P A T H W A Y S T O L A S T I N G S 0 L U T 1 0 N S
1
APPENDIX B
Assumptions for Preferred Financial Scenario
B-1 Enterprise Fund
� B-3 Alternative Water Resource Development Impact Fee Fund
B-4 Potable Water System Development Impact Fee Fund
PREFERRED FINANCIAL SCENARIO E-R2
ASSUMPTIONS FOR ENTERPRISE FUND
Growth
320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 = 400)
(based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants)
Water Rate Structure
4 Tiers (refer to Proposed Rate Structure)
Water Rate Increases
0%, 3%, 5%, 7% and 9% (same increases in base & commodity rates)
Construction Water Rate
$1.00 more than Tier 4 in each year
Potable GPF Increases
$0.40, $0.601,$0.80, $1.00 & 1.50 per 1,000 gallons
Reclaimed GPF Increases
$0.25, $0.30, $0.40, $0.50 & $0.50 per 1,000 gallons
Reclaimed GPF to remain at $0.50 in all future years
Water Use Trends
Used same water use trends as those in CY 2006
Other Revenue
Based on FY 07-08 proposed budget. Did not project increases as misc.
charges fluctuate (NSF fees, reconnect fees, sewer billing, plan review, etc.)
Beginning Cash Balance
Refer to worksheet. Cash will increase based on 2007 Bond
Refunding (projections by Stone & Youngberg)
Interest Income
Based on 4.3 6% (refer to Interest Income Worksheets)
Personnel Costs
Based on Utility's proposed budget for FY 07-08, Added 1 new FTE in
FY 08-09, Annual increases of 3% COLA & 3% Merit all years
Potable O&M
Based on Utility's proposed budget for FY 07-08; 3% inflation for FY 08-09
plus 10% increase in power; 3 % inflation of all remaining years.
Reclaimed O&M
Based on Utility's proposed budget for FY 07-08; FY 08-09 begin
serving El Con G.C. with reclaimed, water purchased increases by 1,000 AF,
other costs increase by 3% annually.
CAP Capital Costs
Based on 10,305 AF at rate schedule approved by CAP 6/22/06.
CAP Recharge Costs
Based on 2,500 AF at rate schedule approved by CAP 6/22/06.
CAGRD Costs
Based on S. Seng worksheet and rate schedule approved by CAP 6/22/06.
ma 9
ASSUMPTIONS FOR ENTERPRISE FUND
(continued)
Debt Service
P&I debt service for 1996-2003 bonds taken from amortization schedules
provided by Stone &Youngberg (S&Y).
P&I debt savings for 2007 Refunding taken from schedules provided by S&Y.
P&I debt service for 2003 Sr. Lien Bonds taken from amortization schedules
provided by S&Y.
P&I debt service for 2005 Excise Tax Bonds taken from amortization
schedule provided by S&Y.
P&I debt service for proposed 2008 Excise Tax Bonds is an estimated annual
payment for the Water Utility's portion of the Municipal Operations Center.
Information was provided by Stacey Lemos, Finance Director.
P&I debt service for proposed 2008 Sr. Lien Bonds was estimated by S. Seng
using $10,500,000 at 6.0% for 20 years.
Debt Service Coverage
Established at 1.30 by Mayor & Council Water Policies
Capital Improvements
projects are identified in 5-Year CIP and PWSMP, CIP in FY 07-08
includes $1,600,000 for the Municipal Operations Center.
PREFERRED FINANCIAL SCENARIO E-R2
ASSUMPTIONS FOR AWRDIF FUND
Growth
320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 = 400)
(based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants)
AWRD Impact Fees
Increase to $5,182 per EDU effective 10/ 1 /07, phase -in over 3 years
Revenue
FY 07-08 revenue derived from 100 EDUs at $300 plus 300 EDUs at $2,061
FY 08-09 revenue derived from 100 EDUs at $2,061 plus 300 EDUs at $3,621
FY 09-10 revenue derived from 100 EDUs at $3,621 plus 300 EDUs at $5,182
FY 10-11 & FY 11-12 revenue derived from 400 EDUs at $5,182
Potable GPF Increases
$0.40, $0.60, $0.80, $1.00 & 1.50 per 1,000 gallons
Reclaimed GPF Increases
$0.25, $0.30, $0.40, $0.50 & $0.50 per 1,000 gallons
Reclaimed GPF to remain at $0.50 in all future years
Water Use Trends
Used same water use trends as those in CY 2006
Beginning Cash Balance
Refer to worksheet. Cash will increase based on 2007 Bond
Refunding (projections by Stone & Youngberg)
Interest Income
Based on 4.3 6% (refer to Interest Income Worksheets)
Debt Service
P&I debt service for 2003 bonds (reclaimed phase 1) taken from amortization
schedules provided by Stone & Youngberg (S&Y).
P&I debt service for 2007 WIFA loan (reclaimed phase 2) estimated by S. Seng
using $6,000,000 at 3.8% over 20 years.
P&I debt service for CAP project estimated by S. Seng using $60,831,951 at
5 % for 30 years. Amount includes project costs of $56,370,385, debt service
reserve of $3,897,408 and issuance costs of $563,708.
Debt service for reallocation of 3,557 AF of CAP water was estimated by CAWCD
Reclaimed Capital Improvements
Projects are identified in 5-Year CIP.
H
1
APPENDIX C
Preferred Financial Scenario
J C-1 Enterprise Fund
C-3 Alternative Water Resource Development Impact Fee Fund
C-4 Potable Water System Development Impact Fee Fund
C-5 Summary of All Funds
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Preferred Financial Scenario
1 Rate Schedules & Tables for Bill Comparisons
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D-7
APPENDIX E
Alternate Financial Scenario
E-1 Assumptions: Enterprise Fund
E-3 Assumptions: AWRDIF Fund
E-4 Assumptions: PWSDIF Fund
E-5 Proforma: Enterprise Fund
E-7 Proforma: AWRDIF Fund
E-8 Proforma: PWSDIF Fund
E-9 Proforma: Summary of All Funds
E-11 Potable Water Rate Schedule
E-12 Reclaimed Water Rate Schedule
E-13 Tables for Bill Comparisons by Meter Size
ALTERNATE FINANCIAL SCENARIO G-RI
ASSUMPTIONS FOR ENTERPRISE FUND
Growth
320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 = 400)
(based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants)
Water Rate Structure
3 Tiers (refer to Proposed Rate Structure)
Water Rate Increases
0%, 4%, 7%, 9% and 12% (same increases in base & commodity rates)
Construction Water Rate
$1.00 more than Tier 3
Potable GPF Increases
$0.40, $0.60, $0.80, $1.00 & 1.50 per 1,000 gallons
Reclaimed GPF Increases
$0.25, $0.30, $0.40, $0.50 & $0.50 per 1,000 gallons
Reclaimed GPF to remain at $0.50 in all future years
Water Use Trends
Used same water use trends as those in CY 2006
Other Revenue
Based on FY 07-08 proposed budget. Did not project increases as misc. charges
fluctuate (NSF fees, reconnect fees, sewer billing, plan review, etc.)
Beginning Cash Balance
Refer to worksheet. Cash will increase based on 2007 Bond
Refunding (projections by Stone & Youngberg)
Interest Income
Based on 4.3 6% (refer to Interest Income Worksheets)
Personnel Costs
Based on Utility's proposed budget for FY 07-08, Added 1 new FTE in FY 08-09
Annual increases of 3 % COLA & 3 % Merit all years
Potable O&M
Based on Utility's proposed budget for FY 07-08; 3% inflation for FY 08-09
plus 10% increase in power; 3 % inflation of all remaining years.
Reclaimed O&M
Based on Utility's proposed budget for FY 07-08; FY 08-09 begin
serving El Con G.C. with reclaimed, water purchased increases by 1,000 AF,
other costs increase by 3 % annually.
CAP Capital Costs
Based on 10,305 AF at rate schedule approved by CAP 6/22/06.
CAP Recharge Costs
Based on 2,500 AF at rate schedule approved by CAP 6/22/06.
CAGRD Costs
Based on S. Seng worksheet and rate schedule approved by CAP 6/22/06.
E-1
J
ASSUMPTIONS FOR ENTERPRISE FUND
(continued)
Debt Service
P&I debt service for 1996-2003 bonds taken from amortization schedules
provided by Stone &Youngberg (S&Y).
P&I debt savings for 2007 Refunding taken from schedules provided by S&Y.
P&I debt service for 2003 Sr. Lien Bonds taken from amortization schedules
provided by S&Y.
P&I debt service for 2005 Excise Tax Bonds taken from amortization
schedule provided by S &Y.
P&I debt service for the proposed 2008 Excise Tax Bonds is an estimated annual
payment for the Water Utility's portion of the Municipal Operations Center.
Information provided by Stacey Lemos, Finance Director.
P&I debt service for proposed 2008 Sr. Lien Bonds was estimated by S. Seng
using $10,500,000 at 6.0% for 20 years.
Debt Service Coverage
Established at 1.30 by Mayor & Council Water Policies
Capital Improvements
Projects are identified in 5-Year CIP and PWSMP, CIP in FY 07-08
includes $1,600,000 for the Municipal Operations Center.
J
E-2
ALTERNATE FINANCIAL SCENARIO G-RI
ASSUMPTIONS FOR AWRDIF FUND
Growth:
320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 = 400)
(based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants)
AWRD Impact Fees
Increase to $5,182 per EDU effective 10/1/07, phase -in over 3 years
Revenue
FY 07-08 revenue derived from 100 EDUs at $300 plus 300 EDUs at $2,061
FY 08-09 revenue derived from 100 EDUs at $2,061 plus 300 EDUs at $3,621
FY 09-10 revenue derived from 100 EDUs at $3,,621 plus 300 EDUs at $5,182
FY 10-11 & FY 11-12 revenue derived from 400 EDUs at $ 5,182
Potable GPF Increases
$0.40, $0.60, $0.80, $1.00 & 1.50 per 1,000 gallons
Reclaimed GPF Increases
$0.25, $0.30, $0.40, $0.50 & $0.50 per 1,000 gallons
Reclaimed GPF to remain at $0.50 in all future years
Water Use Trend
Used same water use trends as those in CY 2006
Beginning Cash Balance
Refer to worksheet. Cash will increase based on 2007 Bond
Refunding (projections by Stone &Youngberg)
Interest Income
Based on 4.36% (refer to Interest Income Worksheets)
Debt Service:
P&I debt service for 2003 bonds (reclaimed phase 1) taken from amortization
schedules provided by Stone & Youngberg (S&Y)
P&I debt service for 2007 WIFA loan (reclaimed phase 2) estimated by S. Seng
using $6,000,000 at 3.8% over 20 years.
P&I debt service for CAP project estimated by S. Seng using $60,83 1,951 at
5% for 30 years. Amount includes project costs of $56,370,385, debt service
reserve of $3,897 408 and issuance costs of $563 708.
Debt service for reallocation of 3,557 AF of CAP water was estimated by CAWCD
Reclaimed Capital Improvements
Projects are identified in 5-Year CIP.
E-3
ALTERNATE FINANCIAL SCENARIO GR-1
ASSUMPTIONS FOR PWSDIF FUND
Growth
320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 = 400)
(based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants)
PWSD Impact Fees
Increase impact fees to $2,567 per EDU effective 10/01/07.
Revenue
FY 07-08 revenue derived from 100 EDUs at $1,774 plus 300 EDUs at $2,567
Revenue for all remaining years derived from 400 EDUs at $2,567.
Series 2003 bonds are completely used by end of FY 08-09
Beginning Cash Balance
Refer to worksheet. Cash will increase based on 2007 Bond
Refunding (projections by Stone &Youngberg)
Interest Income
Based on 4.36% (refer to Interest Income Worksheets)
Debt Service
P&I debt service for 2003 bonds (expansion related projects) taken from
amortization schedules provided by Stone &Youngberg (S&Y).
No further financing is projected.
Capital Improvements
Capital projects (growth related) are identified in the PWSMP
and the 5-Year CIP.
E-4
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